Results 31 to 40 of about 327,262 (311)

Auditors’ characteristics and timeliness of listed family-owned firms in Nigeria [PDF]

open access: yesContabilitate şi Informatică de Gestiune
Research question: What are the effects of auditors’ characteristics on timeliness of financial reporting among listed family-owned firms in Nigeria?
Rachael Modupe Gbadamosi   +1 more
doaj   +1 more source

Joint audit work allocation in the mandatory joint audit setting: a comparative study between the developed and the emerging economies

open access: yesCogent Business & Management
This study investigates the effects of joint audit work allocation on audit quality, fees, and report delays. It analyzes data from 347 non-financial listed firms in France and Morocco. Audit fee shares serve as a proxy for workload distribution.
Mohammed Ibrahem Ali Hassan   +2 more
doaj   +1 more source

The Effect of Audit Committee Financial Expertise And Relative Status On Earnings Management: Case of Indonesia

open access: yesJurnal Akuntansi, 2018
The aim of this research is to examine the effect of audit committee financial expertise (measured by audit committee experience in accounting, supervision, and financial)and audit committee status (relative to management) on earnings management.
Delfita Siagian, Sylvia Veronica Siregar
doaj   +1 more source

CBAM-BiLSTM-DDQN: A Novel Adaptive Quantitative Trading Model for Financial Data Analysis

open access: yesAxioms
Financial data analysis remains a significant challenge due to the inherent stochasticity, non-stationarity, and low signal-to-noise ratio of market data.
Yan Zhang   +3 more
doaj   +1 more source

THE SPECIFICITY, INVESTMENT EVALUATION AND EFFICIENT USE OF AVAILABLE ENTERPRISE RESOURCES

open access: yesСовременная наука и инновации, 2022
In this article the purpose of own capital audit is considered, the main check directions of this type audit, and also recommended auditor procedures of joint-stock company own capital check.
Natalia Nikolaevna Novoselova
doaj  

Exploring the drivers of irregular spending in the EU cohesion policy

open access: yesRegional Studies, Regional Science
The regularity and legality of EU spending, i.e., the conformity of the expenditures incurred with the applicable legislation, are important measures of its efficiency. They are also key pre-conditions for the effectiveness of EU funds. The present paper
Francesco Foglia   +2 more
doaj   +1 more source

National joint registry data underestimates the burden of prosthetic joint infection

open access: yesOrthopaedic Journal of Sports Medicine, 2016
Objective: Joint registries are powerful tools for tracking outcomes following joint arthroplasty. However recent literature has exposed deficiencies in data accuracy when reporting re-operations for prosthetic joint infections (PJI), particularly when ...
Simon Young   +3 more
doaj   +1 more source

Audit market concentration and related regulatory measures [PDF]

open access: yes, 2015
Audit markets are highly concentrated and such a situation might have negative consequences on competition, and thus, on price setting, on audit quality and on the functioning of markets.
Carrasco-Díaz, Daniel   +2 more
core  

Consulting revenue sharing, auditor effort and independence, and the regulation of auditor compensation [PDF]

open access: yes, 2012
The joint provision of audit and non-audit services by audit firms to their audit clients has posed a threat to auditor independence. To mitigate the independence problem, the US Securities and Exchange Commission (SEC) issued a regulation (.
Chan, DK, Liu, X
core   +1 more source

Evaluation of a Novel Electric Health Record Sidecar Application to Display Rheumatoid Arthritis Clinical Outcomes During Clinic Visits: Results of a Stepped‐Wedge Cluster Randomized Pragmatic Trial

open access: yesArthritis Care &Research, EarlyView.
Objective We developed a novel electronic health record sidecar application to visualize key rheumatoid arthritis (RA) outcomes, including disease activity, physical function, and pain, via a patient‐facing graphical interface designed for use during outpatient visits (“RA PRO dashboard”).
Gabriela Schmajuk   +16 more
wiley   +1 more source

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